How Economically Significant Are Unused Capacity Costs? A Large-Scale Empirical Analysis

Published Online:https://doi.org/10.1287/mnsc.2019.3502

References

  • Anderson S (1995) Measuring the impact of product mix heterogeneity on manufacturing overhead cost. Accounting Rev. 70(3):363–387.Google Scholar
  • Banker R, Byzalov D, Chen L (2013) Employment protection legislation, adjustment costs and cross-country differences in cost behavior. J. Accounting Econom. 55(1):111–127.CrossrefGoogle Scholar
  • Banker R, Datar S, Kekre S (1988) Relevant costs, congestion and stochasticity in production environments. J. Accounting Econom. 10(3):171–197.CrossrefGoogle Scholar
  • Banker R, Potter G, Schroeder R (1995) An empirical analysis of manufacturing overhead cost drivers. J. Accounting Econom. 19(1):115–137.CrossrefGoogle Scholar
  • Bens D, Berger P, Monahan S (2011) Discretionary disclosure in financial reporting: An examination comparing internal firm data to externally reported segment data. Accounting Rev. 86(2):417–449.CrossrefGoogle Scholar
  • Berlemann M, Wesselhoft J (2014) Estimating aggregate capital stocks using the perpetual inventory method. Rev. Econom. 65(1):1–34.CrossrefGoogle Scholar
  • Bradshaw M, Sloan R (2002) GAAP versus the street: An empirical assessment of two alternative definitions of earnings. J. Accounting Res. 40(1):41–66.CrossrefGoogle Scholar
  • Bruggen A, Krishnan R, Sedatole K (2011) Drivers and consequences of short-term production decisions: Evidence from the auto industry. Contemporary Accounting Res. 28(1):83–123.CrossrefGoogle Scholar
  • Cooper R, Bost P (1990) Bridgeton Industries: Automotive Component & Fabrication Plant. Harvard Business School Case 190085, Harvard Business School, Boston.Google Scholar
  • Cooper R, Bernier M (1990) Schulze Waxed Containers, Inc. Harvard Business School Case 188134, Harvard Business School, Boston.Google Scholar
  • Cooper R, Kaplan R (1988) Measure costs right: Make the right decisions. Harvard Bus. Rev. 66(5):96–103.Google Scholar
  • Cooper R, Kaplan R (1991) The Design of Cost Management Systems (Prentice Hall, Englewood Cliffs, NJ).Google Scholar
  • Cooper R, Kaplan R (1992) Activity-based systems: Measuring the costs of resource usage. Accounting Horizons 6(3):1–13.Google Scholar
  • Cooper R, Verma K (1990) Hewlett-Packard: Queensferry Telecommunications Division. Harvard Business School Case 191067, Harvard Business School, Boston.Google Scholar
  • Core J, Guay W, Verdi R (2008) Is accruals quality a priced risk factor? J. Accounting Econom. 46(1):2–22.CrossrefGoogle Scholar
  • Curtis A, McVay S, Toynbee S (2018) The changing implications of research and development expenditures for future profitability. Working paper, University of Washington, Seattle.Google Scholar
  • Davis S, Haltiwanger J, Schuh S (1996) Job Creation and Destruction (MIT Press, Cambridge, MA).Google Scholar
  • Dierynck B, Landsman W, Renders A (2012) Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgian firms. Accounting Rev. 87(4):1219–1246.CrossrefGoogle Scholar
  • Financial Accounting Standards Board (2003) Exposure draft: Proposed statement of financial accounting standards—Inventory costs, an amendment of ARB No. 43, Chapter 4. Report, Financial Accounting Standards Board, Norwalk, CT.Google Scholar
  • Financial Accounting Standards Board (2004) Statement of financial accounting standards No. 151—Inventory costs, an amendment of ARB No. 43, Chapter 4. Report, Financial Accounting Standards Board, Norwalk, CT.Google Scholar
  • Foster G, Gupta M (1990) Manufacturing overhead cost driver analysis. J. Accounting Econom. 12(1–3):309–337.CrossrefGoogle Scholar
  • Foster L, Grim C, Haltiwanger J (2016) Reallocation in the Great Recession: Cleansing or not? J. Labor Econom. 34(S1,2):S293–S331.Google Scholar
  • Foster L, Haltiwanger J, Kim N (2006) Gross job flows for the U.S. manufacturing sector: Measurement from the Longitudinal Research Database. Working paper, Bureau of the Census, Washington, DC.Google Scholar
  • Gow I, Larcker D, Reiss P (2016) Causal inference in accounting research. J. Accounting Res. 54(2):477–523.CrossrefGoogle Scholar
  • Grullon G, Larkin Y, Michaely R (2019) Are U.S. industries becoming more concentrated? Rev. Finance 23(4):697–743.Google Scholar
  • Hopp W, Spearman M (2011) Factory Physics, 3rd ed. (McGraw-Hill, New York).Google Scholar
  • Horngren C, Datar S, Rajan M (2018) Horngren's Cost Accounting: A Managerial Emphasis, 16th ed. (Pearson, Hoboken, NJ).Google Scholar
  • Ittner C (1990) Micro Devices Division. Harvard Business School Case 191073, Harvard Business School, Boston.Google Scholar
  • Kaplan R (1994) Flexible budgeting in an activity-based costing framework. Accounting Horizons 8(June):104–109.Google Scholar
  • Kaplan R, Atkinson A (1998) Advanced Management Accounting, 3rd ed. (Prentice Hall, Upper Saddle River, NJ).Google Scholar
  • Kaplan R, Darwall C (2008) Anagene, Inc. Harvard Business School Case 102030, Harvard Business School, Boston.Google Scholar
  • McGuckin R, Pascoe G (1988) The Longitudinal Research Database (LRD): Status and research possibilities. Working Paper 88-2, Bureau of the Census, Washington, DC.Google Scholar
  • Puri M, Zarutskie R (2012) On the life cycle dynamics of venture-capital- and non-venture-capital-financed firms. J. Finance 67(6):2247–2293.CrossrefGoogle Scholar
  • Young C, Peng C, Chien C, Tsai L (2014) Does SFAS No. 151 Trigger More Overproduction? J. Management Accounting Res. 26(1):121–143.CrossrefGoogle Scholar
  • Zimmerman J (2001) Conjectures regarding empirical managerial accounting research. J. Accounting Econom. 32(1–3):411–427.CrossrefGoogle Scholar
INFORMS site uses cookies to store information on your computer. Some are essential to make our site work; Others help us improve the user experience. By using this site, you consent to the placement of these cookies. Please read our Privacy Statement to learn more.